The company that comes beneath the provisions of sub-section (1) to section 135 will file a report on the CSR in Form CSR-2 to the Registrar for the preceding financial year (2020-2021) or onwards. A. BACKGROUND- Corporate Social Responsibility was, for the first time, introduced as a statutory obligation for all the companies by enacting...
SNAPSHOT In common parlance, ‘KYC’ stands for ‘Know your customer’. It is a process undertaken by Banks and other Financial Institutions, wherein correct identity of the client is established by verifying his personal documents (PAN, Passport, utility bills, etc.), before entering into any kind of transaction. Why it is being talked about under Company Law...
New e-form MGT-7A and revised e-form MGT-7 is now available in line with the Companies (Management and Administration) Amendment Rules, 2021 at MCA portal. A. BACKGROUND- Every company in India needs to prepare the Return under section 92 sub-section-1, called Annual Return. No company enjoys any exemption from the preparation of the Annual Return, whether...
Is Filing of E-Form ADT-1 as per Rule 4(2) of the Companies (Audit and Auditors) Rules, 2014 mandatory in case of appointment of the First Auditor of the Company? A. Introduction As per Section 139 of the Companies Act, 2013, the first Auditor shall be appointed in the company by the Board of Directors under...
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